a Taxable interest. Attach Schedule B if required... 8a b Tax-exempt interest. Do not include on line 8a...

Transcription

1 Form 1040 Department of the Treasury Internal Revenue Service (99) U.S. Individual Income Tax Return 2017 OMB No IRS Use Only Do not write or staple in this space. For the year Jan. 1 Dec. 31, 2017, or other tax year beginning, 2017, ending, 20 See separate instructions. Your first name and initial Last name Your social security number WHITNEY M REFUND If a joint return, spouse s first name and initial Last name Spouse s social security number Home address (number and street). If you have a P.O. box, see instructions SPRING ST City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). EVANS, GA Apt. no. Foreign country name Foreign province/state/county Foreign postal code Filing Status Check only one box. Exemptions If more than four dependents, see instructions and check here Make sure the SSN(s) above and on line 6c are correct. Presidential Election Campaign Check here if you, or your spouse if filing jointly, want $3 to go to this fund. Checking a box below will not change your tax or refund. You Spouse 1 Single 4 Head of household (with qualifying person). (See instructions.) 2 Married filing jointly (even if only one had income) If the qualifying person is a child but not your dependent, enter this 3 Married filing separately. Enter spouse s SSN above child s name here. and full name here. 5 Qualifying widow(er) (see instructions) 6a Yourself. If someone can claim you as a dependent, do not check box 6a..... Boxes checked } on 6a and 6b b Spouse No. of children 1 c Dependents: (2) Dependent s (3) Dependent s (4) if child under age 17 on 6c who: (1) First name Last name social security number relationship to you qualifying for child tax credit lived with you (see instructions) did not live with 1 you due to divorce JEREMY REFUND SON or separation (see instructions) Dependents on 6c not entered above Add numbers on d Total number of exemptions claimed lines above Income 7 Wages, salaries, tips, etc. Attach Form(s) W a Taxable interest. Attach Schedule B if required a b Tax-exempt interest. Do not include on line 8a... 8b Attach Form(s) 9 a Ordinary dividends. Attach Schedule B if required a W-2 here. Also attach Forms b Qualified dividends b W-2G and 10 Taxable refunds, credits, or offsets of state and local income taxes R if tax 11 Alimony received was withheld. 12 Business income or (loss). Attach Schedule C or C-EZ Capital gain or (loss). Attach Schedule D if required. If not required, check here 13 If you did not 14 Other gains or (losses). Attach Form get a W-2, see instructions. 15 a IRA distributions. 15a b Taxable amount... 15b 16 a Pensions and annuities 16a b Taxable amount... 16b 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E Farm income or (loss). Attach Schedule F Unemployment compensation a Social security benefits 20a b Taxable amount... 20b 21 Other income. List type and amount Combine the amounts in the far right column for lines 7 through 21. This is your total income Educator expenses Adjusted 24 Certain business expenses of reservists, performing artists, and Gross fee-basis government officials. Attach Form 2106 or 2106-EZ 24 Income 25 Health savings account deduction. Attach Form Moving expenses. Attach Form Deductible part of self-employment tax. Attach Schedule SE Self-employed SEP, SIMPLE, and qualified plans Self-employed health insurance deduction Penalty on early withdrawal of savings a Alimony paid b Recipient s SSN 31a 32 IRA deduction Student loan interest deduction Reserved for future use Domestic production activities deduction. Attach Form Add lines 23 through Subtract line 36 from line 22. This is your adjusted gross income For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. QNA Form 1040 (2017) x 0 0 2

2 Form 1040 (2017) Page 2 38 Amount from line 37 (adjusted gross income) a Tax and Check You were born before January 2, 1953, Blind. Total boxes { } if: Spouse was born before January 2, 1953, Blind. checked Credits 39a 0 b If your spouse itemizes on a separate return or you were a dual-status alien, check here 39b Standard Deduction for People who check any box on line 39a or 39b or who can be claimed as a dependent, see instructions. All others: Single or Married filing separately, $6,350 Married filing jointly or Qualifying widow(er), $12,700 Head of household, $9, Itemized deductions (from Schedule A) or your standard deduction (see left margin) Subtract line 40 from line Exemptions. If line 38 is $156,900 or less, multiply $4,050 by the number on line 6d. Otherwise, see instructions Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter Tax (see instructions). Check if any from: a Form(s) 8814 b Form 4972 c Alternative minimum tax (see instructions). Attach Form Excess advance premium tax credit repayment. Attach Form Add lines 44, 45, and Foreign tax credit. Attach Form 1116 if required Credit for child and dependent care expenses. Attach Form Education credits from Form 8863, line Retirement savings contributions credit. Attach Form Child tax credit. Attach Schedule 8812, if required Residential energy credit. Attach Form Other credits from Form: a 3800 b 8801 c Add lines 48 through 54. These are your total credits Subtract line 55 from line 47. If line 55 is more than line 47, enter Self-employment tax. Attach Schedule SE Other 58 Unreported social security and Medicare tax from Form: a 4137 b Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required.. 59 Taxes 60 a Household employment taxes from Schedule H a b First-time homebuyer credit repayment. Attach Form 5405 if required b 61 Health care: individual responsibility (see instructions) Full-year coverage Taxes from: a Form 8959 b Form 8960 c Instructions; enter code(s) Add lines 56 through 62. This is your total tax Payments 64 Federal income tax withheld from Forms W-2 and estimated tax payments and amount applied from 2016 return 65 If you have a qualifying child, attach Schedule EIC. Refund Direct deposit? See instructions. Amount You Owe Third Party Designee Sign Here Joint return? See instructions. Keep a copy for your records. Paid Preparer Use Only 66a Earned income credit (EIC) a b Nontaxable combat pay election 66b 67 Additional child tax credit. Attach Schedule American opportunity credit from Form 8863, line Net premium tax credit. Attach Form Amount paid with request for extension to file Excess social security and tier 1 RRTA tax withheld Credit for federal tax on fuels. Attach Form Credits from Form: a 2439 b Reserved c 8885 d Add lines 64, 65, 66a, and 67 through 73. These are your total payments If line 74 is more than line 63, subtract line 63 from line 74. This is the amount you overpaid 75 76a Amount of line 75 you want refunded to you. If Form 8888 is attached, check here. 76a b Routing number c Type: Checking Savings d Account number 77 Amount of line 75 you want applied to your 2018 estimated tax Amount you owe. Subtract line 74 from line 63. For details on how to pay, see instructions Estimated tax penalty (see instructions) Do you want to allow another person to discuss this return with the IRS (see instructions)? Yes. Complete below. No Designee s Phone Personal identification name no. number (PIN) Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and accurately list all amounts and sources of income I received during the tax year. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. REFUND Your signature Date Your occupation Daytime phone number Spouse s signature. If a joint return, both must sign. Date Spouse s occupation Print/Type preparer s name Preparer s signature Date DAVID ELIJAH If the IRS sent you an Identity Protection PIN, enter it here (see inst.) PTIN Check if self-employed Firm s name Firm s EIN Firm s address 759 WEST PORT ROAD MARTINEZ GA Phone no Go to for instructions and the latest information. Form 1040 (2017) QNA LIBRARIAN DAVID ELIJAH SOOPER DOOPER TA PREP 12/15/2017 P

3 Form 2441 Department of the Treasury Internal Revenue Service (99) Name(s) shown on return Child and Dependent Care Expenses Attach to Form 1040, Form 1040A, or Form 1040NR. Go to for instructions and the latest information A NR 2441 OMB No Attachment Sequence No. 21 Your social security number WHITNEY REFUND Part I Persons or Organizations Who Provided the Care You must complete this part. (If you have more than two care providers, see the instructions.) 1 (a) Care provider s name SUNSHINE HOUSE (b) Address (number, street, apt. no., city, state, and ZIP code) (c) Identifying number (SSN or EIN) (d) Amount paid (see instructions) 521 FURYS FERRY RD EVANS GA Did you receive No Complete only Part II below. dependent care benefits? Yes Complete Part III on the back next. Caution: If the care was provided in your home, you may owe employment taxes. If you do, you can't file Form 1040A. For details, see the instructions for Form 1040, line 60a, or Form 1040NR, line 59a. Part II Credit for Child and Dependent Care Expenses 2 Information about your qualifying person(s). If you have more than two qualifying persons, see the instructions. First (a) Qualifying person s name Last (b) Qualifying person s social security number (c) Qualified expenses you incurred and paid in 2017 for the person listed in column (a) JEREMY REFUND Add the amounts in column (c) of line 2. Don't enter more than $3,000 for one qualifying person or $6,000 for two or more persons. If you completed Part III, enter the amount from line Enter your earned income. See instructions If married filing jointly, enter your spouse s earned income (if you or your spouse was a student or was disabled, see the instructions); all others, enter the amount from line Enter the smallest of line 3, 4, or Enter the amount from Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line Enter on line 8 the decimal amount shown below that applies to the amount on line 7 If line 7 is: If line 7 is: Over But not over Decimal amount is $0 15, ,000 17, ,000 19, ,000 21, ,000 23, ,000 25, ,000 27, ,000 29, Over But not over Decimal amount is $29,000 31, ,000 33, ,000 35, ,000 37, ,000 39, ,000 41, ,000 43, ,000 No limit Multiply line 6 by the decimal amount on line 8. If you paid 2016 expenses in 2017, see the instructions Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions Credit for child and dependent care expenses. Enter the smaller of line 9 or line 10 here and on Form 1040, line 49; Form 1040A, line 31; or Form 1040NR, line For Paperwork Reduction Act Notice, see your tax return instructions. Form 2441 (2017) QNA 29

4 SCHEDULE EIC (Form 1040A or 1040) Department of the Treasury Internal Revenue Service (99) Name(s) shown on return Before you begin: Earned Income Credit Qualifying Child Information Complete and attach to Form 1040A or 1040 only if you have a qualifying child. Go to for the latest information. 1040A OMB No Attachment Sequence No. 43 Your social security number WHITNEY REFUND See the instructions for Form 1040A, lines 42a and 42b, or Form 1040, lines 66a and 66b, to make sure that (a) you can take the EIC, and (b) you have a qualifying child. Be sure the child s name on line 1 and social security number (SSN) on line 2 agree with the child s social security card. Otherwise, at the time we process your return, we may reduce or disallow your EIC. If the name or SSN on the child s social security card is not correct, call the Social Security Administration at EIC! CAUTION You can't claim the EIC for a child who didn't live with you for more than half of the year. If you take the EIC even though you are not eligible, you may not be allowed to take the credit for up to 10 years. See the instructions for details. It will take us longer to process your return and issue your refund if you do not fill in all lines that apply for each qualifying child. Qualifying Child Information 1 Child s name If you have more than three qualifying children, you have to list only three to get the maximum credit. 2 Child s SSN The child must have an SSN as defined in the instructions for Form 1040A, lines 42a and 42b, or Form 1040, lines 66a and 66b, unless the child was born and died in If your child was born and died in 2017 and did not have an SSN, enter Died on this line and attach a copy of the child s birth certificate, death certificate, or hospital medical records showing a live birth. 3 Child s year of birth 4 a Was the child under age 24 at the end of 2017, a student, and younger than you (or your spouse, if filing jointly)? Child 1 Child 2 Child 3 First name Last name First name Last name First name Last name JEREMY REFUND Year If born after 1998 and the child is younger than you (or your spouse, if filing jointly), skip lines 4a and 4b; go to line 5. Go to line Yes No. Go to line 4b. Year If born after 1998 and the child is younger than you (or your spouse, if filing jointly), skip lines 4a and 4b; go to line 5. Go to line 5. Yes. No. Go to line 4b. Year If born after 1998 and the child is younger than you (or your spouse, if filing jointly), skip lines 4a and 4b; go to line 5. Go to line 5. Yes. No. Go to line 4b. b Was the child permanently and totally disabled during any part of 2017? Yes. No. Yes. No. Yes. No. Go to line 5. The child is not a qualifying child. Go to line 5. The child is not a qualifying child. Go to line 5. The child is not a qualifying child. 5 Child s relationship to you (for example, son, daughter, grandchild, niece, nephew, eligible foster child, etc.) 6 Number of months child lived with you in the United States during 2017 SON If the child lived with you for more than half of 2017 but less than 7 months, enter 7. If the child was born or died in 2017 and 12 months your home was the child s home for more than half the time he or she was alive Do not enter more than 12 during 2017, enter 12. months. For Paperwork Reduction Act Notice, see your tax return instructions. QNA months Do not enter more than 12 months. months Do not enter more than 12 months. Schedule EIC (Form 1040A or 1040) 2017

5 SCHEDULE 8812 (Form 1040A or 1040) Department of the Treasury Internal Revenue Service (99) Name(s) shown on return Child Tax Credit Attach to Form 1040, Form 1040A, or Form 1040NR. Go to for instructions and the latest information A 1040NR 8812 OMB No Attachment Sequence No. 47 Your social security number WHITNEY REFUND Part I Filers Who Have Certain Child Dependent(s) with an Individual Taxpayer Identification Number (ITIN)! CAUTION Complete this part only for each dependent who has an ITIN and for whom you are claiming the child tax credit. If your dependent is not a qualifying child for the credit, you cannot include that dependent in the calculation of this credit. Answer the following questions for each dependent listed on Form 1040, line 6c; Form 1040A, line 6c; or Form 1040NR, line 7c, who has an Individual Taxpayer Identification Number (ITIN) and that you indicated is a qualifying child for the child tax credit by checking column (4) for that dependent. A For the first dependent identified with an ITIN and listed as a qualifying child for the child tax credit, did this child meet the substantial presence test? See separate instructions. Yes No B C D For the second dependent identified with an ITIN and listed as a qualifying child for the child tax credit, did this child meet the substantial presence test? See separate instructions. Yes No For the third dependent identified with an ITIN and listed as a qualifying child for the child tax credit, did this child meet the substantial presence test? See separate instructions. Yes No For the fourth dependent identified with an ITIN and listed as a qualifying child for the child tax credit, did this child meet the substantial presence test? See separate instructions. Yes No Note: If you have more than four dependents identified with an ITIN and listed as a qualifying child for the child tax credit, see separate instructions and check here Part II Additional Child Tax Credit Filers 1 If you file Form 2555 or 2555-EZ, stop here; you cannot claim the additional child tax credit. 1 } If you are required to use the worksheet in Pub. 972, enter the amount from line 8 of the Child Tax Credit Worksheet in the publication. Otherwise: 1040 filers: Enter the amount from line 6 of your Child Tax Credit Worksheet (see the instructions for Form 1040, line 52). 1040A filers: Enter the amount from line 6 of your Child Tax Credit Worksheet (see the instructions for Form 1040A, line 35). 1040NR filers: Enter the amount from line 6 of your Child Tax Credit Worksheet (see the instructions for Form 1040NR, line 49). 2 Enter the amount from Form 1040, line 52; Form 1040A, line 35; or Form 1040NR, line Subtract line 2 from line 1. If zero, stop here; you cannot claim this credit a Earned income (see separate instructions) a b Nontaxable combat pay (see separate instructions) b 5 Is the amount on line 4a more than $3,000? No. Leave line 5 blank and enter -0- on line 6. Yes. Subtract $3,000 from the amount on line 4a. Enter the result Multiply the amount on line 5 by 15% (0.15) and enter the result Next. Do you have three or more qualifying children? No. If line 6 is zero, stop here; you cannot claim this credit. Otherwise, skip Part III and enter the smaller of line 3 or line 6 on line 13. Yes. If line 6 is equal to or more than line 3, skip Part III and enter the amount from line 3 on line 13. Otherwise, go to line For Paperwork Reduction Act Notice, see your tax return instructions. Schedule 8812 (Form 1040A or 1040) 2017 QNA

6 WHITNEY REFUND Schedule 8812 (Form 1040A or 1040) 2017 Page 2 Part III Certain Filers Who Have Three or More Qualifying Children 7 Withheld social security, Medicare, and Additional Medicare taxes from Form(s) W-2, boxes 4 and 6. If married filing jointly, include your spouse s amounts with yours. If your employer withheld or you paid Additional Medicare Tax or tier 1 RRTA taxes, see separate instructions..... } filers: Enter the total of the amounts from Form 1040, lines 27 and 58, plus any taxes that you identified using code UT and entered on line A filers: Enter NR filers: Enter the total of the amounts from Form 1040NR, lines 27 and 56, plus any taxes that you identified using code UT and entered on line Add lines 7 and } filers: Enter the total of the amounts from Form 1040, lines 66a and A filers: Enter the total of the amount from Form 1040A, line 42a, plus any excess social security and tier 1 RRTA 10 taxes withheld that you entered to the left of line 46 (see separate instructions). 1040NR filers: Enter the amount from Form 1040NR, line Subtract line 10 from line 9. If zero or less, enter Enter the larger of line 6 or line Next, enter the smaller of line 3 or line 12 on line 13. Part IV Additional Child Tax Credit 13 This is your additional child tax credit QNA A 1040NR 987 Enter this amount on Form 1040, line 67, Form 1040A, line 43, or Form 1040NR, line 64. Schedule 8812 (Form 1040A or 1040) 2017 QNA

7 Form 8867 Department of the Treasury Internal Revenue Service Taxpayer name(s) shown on return Enter preparer s name and PTIN Part I Paid Preparer s Due Diligence Checklist Earned Income Credit (EIC), American Opportunity Tax Credit (AOTC), Child Tax Credit (CTC), and Additional Child Tax Credit (ACTC) To be completed by preparer and filed with Form 1040, 1040A, 1040EZ, 1040NR, 1040SS, or 1040PR. Go to for instructions and the latest information. Due Diligence Requirements OMB No Attachment Sequence No. 70 Taxpayer identification number WHITNEY M REFUND DAVID ELIJAH P Please check the appropriate box for the credit(s) claimed on this return and complete the related Parts I IV for the credit(s) claimed (check all that apply). EIC CTC/ACTC AOTC 1 Did you complete the return based on information for tax year 2017 provided by the taxpayer or reasonably obtained by you? Yes No 2 Did you complete the applicable EIC and/or CTC/ACTC worksheets found in the Form 1040, 1040A, 1040EZ, 1040SS, 1040PR, or 1040NR instructions, and/or the AOTC worksheet found in the Form 8863 instructions, or your own worksheet(s) that provides the same information, and all related forms and schedules for each credit claimed? Yes No 3 Did you satisfy the knowledge requirement? To meet the knowledge requirement, you must do both of the following: Interview the taxpayer, ask questions, and document the taxpayer s responses to determine that the taxpayer is eligible to claim the credit(s) Review information to determine that the taxpayer is eligible to claim the credit(s) and for what amount Yes No 4 Did any information provided by the taxpayer, a third party, or reasonably known to you, in connection with preparing the return, appear to be incorrect, incomplete, or inconsistent? (If Yes, answer questions 4a and 4b. If No, go to question 5.) Yes No a Did you make reasonable inquiries to determine the correct, complete, and consistent information? Yes No b Did you document your inquiries? (Documentation should include the questions you asked, whom you asked, when you asked, the information that was provided, and the impact the information had on your preparation of the return.) Yes No 5 Did you satisfy the record retention requirement? To meet the record retention requirement, you must keep a copy of your documentation referenced in 4b, a copy of this Form 8867, a copy of applicable worksheets, a record of how, when, and from whom the information used to prepare Form 8867 and worksheet(s) was obtained, and a copy of any document(s) provided by the taxpayer that you relied on to determine eligibility or to compute the amount for the credit(s) Yes No List those documents, if any, that you relied on. 6 Did you ask the taxpayer whether he/she could provide documentation to substantiate eligibility for and the amount of the credit(s) claimed on the return if his/her return is selected for audit? Yes No 7 Did you ask the taxpayer if any of these credits were disallowed or reduced in a previous year? (If credits were disallowed or reduced, go to question 7a; if not, go to question 8.) Yes No a Did you complete the required recertification Form 8862? Yes No N/A 8 If the taxpayer is reporting self-employment income, did you ask questions to prepare a complete and correct Form 1040, Schedule C? Yes No N/A For Paperwork Reduction Act Notice, see separate instructions. Form 8867 (2017) QNA

8 REFUND Form 8867 (2017) Page 2 Part II Due Diligence Questions for Returns Claiming EIC (If the return does not claim EIC, go to Part III.) 9 a Have you determined that this taxpayer is, in fact, eligible to claim the EIC for the number of children for whom the EIC is claimed, or to claim EIC if the taxpayer has no qualifying child? (Skip 9b and 9c if the taxpayer is claiming EIC and does not have a qualifying child.) Yes No b Did you explain to the taxpayer that he/she may not claim the EIC if the taxpayer has not lived with the child for over half the year, even if the taxpayer has supported the child? Yes No c Did you explain to the taxpayer the rules about claiming the EIC when a child is the qualifying child of more than one person (tie-breaker rules)?.... Part III Yes N/A EIC CTC/ACTC AOTC Due Diligence Questions for Returns Claiming CTC and/or ACTC (If the return does not claim CTC or ACTC, go to Part IV.) 10 a Did all children for whom the taxpayer is claiming the CTC/ACTC reside with the taxpayer? (If Yes, go to question 10c; if No, go to question 10b.).. Yes No b Did you ask if there is an active Form 8332, Release/Revocation of Claim to Exemption for Child by Custodial Parent, or a similar statement in place and, Yes No if applicable, did you attach it to the return? N/A c Have you determined that the taxpayer has not released the claim to another Yes No person? N/A Part IV Due Diligence Questions for Returns Claiming AOTC (If the return does not claim AOTC, go to Part V.) 11 Did the taxpayer provide substantiation such as a Form 1098-T and/or receipts for the qualified tuition and related expenses for the claimed AOTC? Yes No Part V Credit Eligibility Certification You have complied with all due diligence requirements with respect to the credits claimed on the return of the taxpayer identified above if you: A. Interview the taxpayer, ask adequate questions, document the taxpayer s responses on the return or in your notes, review adequate information to determine if the taxpayer is eligible to claim the credit(s) and in what amount(s); B. Complete this Form 8867 truthfully and accurately and complete the actions described in this checklist for all credits claimed; C. Submit Form 8867 in the manner required; and D. Keep all five of the following records for 3 years from the latest of the dates specified in the Form 8867 instructions under Document Retention. 1. A copy of Form 8867, 2. The applicable worksheet(s) or your own worksheet(s) for any credits claimed, 3. Copies of any taxpayer documents you may have relied upon to determine eligibility for and the amount of the credit(s), 4. A record of how, when, and from whom the information used to prepare this form and worksheet(s) was obtained, and 5. A record of any additional questions you may have asked to determine eligibility for and amount of the credits, and the taxpayer s answers. If you have not complied with all due diligence requirements for all credits claimed, you may have to pay a $510 penalty for each credit for which you have failed to comply. 12 Do you certify that all of the answers on this Form 8867 are, to the best of your knowledge, true, correct, and complete? Yes No No Form 8867 (2017) QNA

9 WHITNEY REFUND Before you begin: CAUTION Figure the amount of any credits you are claiming on Form 5695, Part II, line 30; Form 8910; Form 8936; or Schedule R. be a qualifying child for the child tax credit, the child must be under age 17 at the end of 2016 and meet the other requirements listed earlier under Qualifying Child. Also see, earlier. If you do not have a qualifying child, you cannot claim the child tax credit. Part 1 1. Number of qualifying children: 1 $1,000. Enter the result Enter the amount from Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line Filers. Enter the total of any of income from Puerto Rico, and from Form 2555, lines 45 and 50; Form 2555-EZ, line 18; and Form 4563, line A and 1040NR Filers. Enter Add lines 2 and 3. Enter the total Enter the amount shown below for your filing status. arried filing jointly - $110,000 ngle, head of household, or qualifying widow(er) - $75,000 arried filing separately - $55, Is the amount on line 4 more than the amount on line 5? 7. No. Leave line 6 blank. Enter -0- on line 7. Yes. Subtract line 5 from line 4. If the result is not a multiple of $1,000, increase it to the multiple of $1,000. For increase $425 to $1,000, increase $1,025 to $2,000, etc. Multiply the amount on line 6 by 5% (0.05). Enter the result Is the amount on line 1 more than the amount on line 7? STOP No. You cannot take the child credit on Form 1040, line 52; Form 1040A, line 35; or Form 1040NR, line 49. You also cannot take the additional child credit on Form 1040, line 67; Form 1040A, line 43; or Form 1040NR, line 64. Complete the rest of your Form 1040, Form 1040A, or Form 1040NR. Yes. Subtract line 7 from line 1. Enter the result. 8 Go to Part 2 on the next page QNA

10 WHITNEY REFUND Part 2 9. Enter the amount from Form 1040, line 47; Form 1040A, line 30; or Form 1040NR, line Add the following amounts from: Form 1040 or Form 1040A or Form 1040NR Line 48 Line 46 + Line 49 Line 31 Line 47 + Line 50 Line 33 + Line 51 Line 34 Line 48 + Form 5695, line 30 + Form 8910, line 15 + Form 8936, line 23 + Schedule R, line Enter the total Are you claiming any of the following credits? interest credit, Form Adoption credit, Form energy efficient property credit, Form 5695, Part I. of Columbia first-time homebuyer credit, Form No. Enter the amount from line 10. Yes. If you are filing Form 2555 or 2555-EZ, enter the amount from line 10. Otherwise, complete the Line 11 Worksheet, later, to figure the amount to enter here. 12. Subtract line 11 from line 9. Enter the result. 13. Is the amount on line 8 of this worksheet more than the amount on line 12? No. Enter the amount from line 8. Yes. Enter the amount from line 12. See the TIP below. TIP This is your child tax credit. You may be able to take the additional child tax credit on Form 1040, line 67; Form 1040A, line 43; or Form 1040NR, line 64, only if you answered Yes on line 13. complete your Form 1040 through line 66a (also complete line 71), Form 1040A through line 42a, or Form 1040NR through line 63 (also complete line 67). use Parts II IV of Schedule 8812 to figure any additional child tax credit. 13 Enter this amount on Form 1040, line 52; Form 1040A, line 35; or Form 1040NR, line A 1040NR 13 QNA

11 REFUND Credit Limit Worksheet - Form 2441, Line 10 Complete this worksheet to figure the amount to enter on line Enter the amount from Form 1040, line 47; Form 1040 A, line 30; or Form 1040NR, line Enter the amount from Form 1040, line 48, or Form 1040NR, line 46; Form 1040A filers enter Subtract line 2 from line 1. Also enter this amount on Form 2441, line 10. But if zero or less, stop; you cannot take the credit QNA

12 Form 8867 Due Diligence Notes Taxpayer: WHITNEY REFUND Dependent Information: Name...: JEREMY D REFUND SSN...: Student.: NO Disabled: NO Notes...: Relationship...: SON School Attended...: Type of Disability: Due Diligence Notes:

13 Taxpayer name(s) shown on return Paid Preparer's Earned Income Credit Checklist DO NOT MAIL For the definitions of Qualifying Child and Earned Income, see Pub Part I All Taxpayers Taxpayer's social security number WHITNEY M REFUND Enter preparer's name and PTIN DAVID ELIJAH P Is the taxpayer s filing status married filing separately? Yes No If you checked Yes on line 2, stop; the taxpayer cannot take the EIC. Otherwise, continue. 3 Does the taxpayer (and the taxpayer s spouse if filing jointly) have a social security number (SSN) that allows him or her to work and is valid for EIC purposes? See the instructions before answering Yes No If you checked No on line 3, stop; the taxpayer cannot take the EIC. Otherwise, continue. 4 Is the taxpayer (or the taxpayer's spouse if filing jointly) filing Form 2555 or 2555-EZ (relating to the exclusion of foreign earned income)? Yes No If you checked Yes on line 4, stop; the taxpayer cannot take the EIC. Otherwise, continue. 5a Was the taxpayer (or the taxpayer's spouse) a nonresident alien for any part of 2016?.... Yes No If you checked Yes on line 5a, go to line 5b. Otherwise, skip line 5b and go to line 6. b Is the taxpayer s filing status married filing jointly? Yes No If you checked Yes on line 5a and No on line 5b, stop; the taxpayer cannot take the EIC. Otherwise, continue. 6 Is the taxpayer s investment income more than $3,400? See the instructions before answering. Yes No If you checked Yes on line 6, stop; the taxpayer cannot take the EIC. Otherwise, continue. 7 Could the taxpayer be a qualifying child of another person for 2016? If the taxpayer's filing status is married filing jointly, check No. Otherwise, see instructions before answering Yes No If you checked Yes on line 7, stop; the taxpayer cannot take the EIC. Otherwise, go to Part II or Part III, whichever applies.

14 REFUND Part II Taxpayers With a Child Caution: If there is more than one child, complete lines 8 through 14 for one child before going to the next column. Child 1 JEREMY Child 2 Child 3 8 Child s name REFUND 9 Is the child the taxpayer s son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them? Yes No Yes No Yes No 10 Was the child unmarried at the end of 2016? If the child was married at the end of 2016, see the instructions before answering Yes No Yes No Yes No 11 Did the child live with the taxpayer in the United States for over half of 2016? See the instructions before answering Yes No Yes No Yes No 12 Was the child (at the end of 2016) Under age 19 and younger than the taxpayer (or the taxpayer s spouse, if the taxpayer files jointly), Under age 24, a student (defined in the instructions), and younger than the taxpayer (or the taxpayer s spouse, if the taxpayer files jointly), or Any age and permanently and totally disabled? Yes No Yes No Yes No If you checked Yes on lines 9, 10, 11, and 12, the child is the taxpayer s qualifying child; go to line 13a. If you checked No on line 9, 10, 11, or 12, the child is not the taxpayer s qualifying child; see the instructions for line a Do you or the taxpayer know of another person who could check Yes on lines 9, 10, 11, and 12 for the child? (If the only other person is the taxpayer's spouse, see the instructions before answering.)..... Yes No Yes No Yes No If you checked No on line 13a, go to line 14. Otherwise, go to line 13b. b Enter the child s relationship to the other person(s) c Under the tiebreaker rules, is the child treated as the taxpayer s qualifying Yes No Yes No Yes No child? See the instructions before answering Don t know Don t know Don t know If you checked Yes on line 13c, go to line 14. If you checked No, the taxpayer cannot take the EIC based on this child and cannot take the EIC for taxpayers who do not have a qualifying child. If there is more than one child, see the Note at the bottom of this page. If you checked Don t know, explain to the taxpayer that, under the tiebreaker rules, the taxpayer s EIC and other tax benefits may be disallowed. Then, if the taxpayer wants to take the EIC based on this child, complete lines 14 and 15. If not, and there are no other qualifying children, the taxpayer cannot take the EIC, including the EIC for taxpayers without a qualifying child; do not complete Part III. If there is more than one child, see the Note at the bottom of this page. 14 Does the qualifying child have an SSN that allows him or her to work and is valid for EIC purposes? See the instructions before answering.... Yes No Yes No Yes No If you checked No on line 14, the taxpayer cannot take the EIC based on this child and cannot take the EIC available to taxpayers without a qualifying child. If there is more than one child, see the Note at the bottom of this page. If you checked Yes on line 14, continue. 15 Are the taxpayer s earned income and adjusted gross income each less than the limit that applies to the taxpayer for 2016? See instructions.. Yes No If you checked No on line 15, stop; the taxpayer cannot take the EIC. If you checked Yes on line 15, the taxpayer can take the EIC. Complete Schedule EIC and attach it to the taxpayer s return. If there are two or three qualifying children with valid SSNs, list them on Schedule EIC in the same order as they are listed here. If the taxpayer s EIC was reduced or disallowed for a year after 1996, see Pub. 596 to see if Form 8862 must be filed. Go to line 20. Note: If there is more than one child, complete lines 8 through 14 for the other child(ren) (but for no more than three qualifying children).

15 EIC Due Diligence Notes Taxpayer: WHITNEY REFUND Due Diligence Information Obtained on 12/15/2017 from TAPAYER. EIC Due Diligence Notes: These are my due diligence notes

16 WHITNEY REFUND Worksheet A 2017 EIC Lines 66a and 66b Keep for Your Records Before you begin: Be sure you are using the correct worksheet. Use this worksheet only if you answered No to Step 5, question 2. Otherwise, use Worksheet B. Part 1 1. Enter your earned income from Step 5. 1 All Filers Using Worksheet A 2. Look up the amount on line 1 above in the EIC Table (right after Worksheet B) to find the credit. Be sure you use the correct column for your filing status and the number of children you have. Enter the credit here. STOP If line 2 is zero, You can t take the credit. Enter No on the dotted line next to line 66a Enter the amount from Form 1040, line Are the amounts on lines 3 and 1 the same? x Yes. Skip line 5; enter the amount from line 2 on line 6. No. Go to line 5. Part 2 Filers Who Answered No on Line 4 5. If you have: No qualifying children, is the amount on line 3 less than $8,350 ($13,950 if married filing jointly)? 1 or more qualifying children, is the amount on line 3 less than $18,350 ($23,950 if married filing jointly)? Yes. Leave line 5 blank; enter the amount from line 2 on line 6. No. Look up the amount on line 3 in the EIC Table to find the credit. Be sure you use the correct column for your filing status and the number of children you have. Enter the credit here. Look at the amounts on lines 5 and 2. Then, enter the smaller amount on line 6. 5 Part 3 Your Earned Income Credit 6. This is your earned income credit. Reminder If you have a qualifying child, complete and attach Schedule EIC EIC 6 Enter this amount on Form 1040, line 66a CAUTION If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file, earlier, to find out if you must file Form 8862 to take the credit for 2017.

17 WHITNEY REFUND Worksheet B 2017 EIC Lines 66a and 66b Keep for Your Records Use this worksheet if you answered Yes to Step 5, question 2. Complete the parts below (Parts 1 through 3) that apply to you. Then, continue to Part 4. If you are married filing a joint return, include your spouse s amounts, if any, with yours to figure the amounts to enter in Parts 1 through 3. Part 1 Self-Employed, Members of the Clergy, and People With Church Employee Income Filing Schedule SE 1a. b. e. Enter the amount from Schedule SE, Section A, line 3, or Section B, line 3, whichever applies. Enter any amount from Schedule SE, Section B, line 4b, and line 5a. c. Combine lines 1a and 1b. d. Enter the amount from Schedule SE, Section A, line 6, or Section B, line 13, whichever applies. Subtract line 1d from 1c. + = = 1a 1b 1c 1d 1e Part 2 Self-Employed NOT Required To File Schedule SE For example, your net earnings from self-employment were less than $ a. b. Don t include on these lines any statutory employee income, any net profit from services performed as a notary public, any amount exempt from self-employment tax as the result of the filing and approval of Form 4029 or Form 4361, or any other amounts exempt from self-employment tax. Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A*. Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1*. c. Combine lines 2a and 2b. = 2c *If you have any Schedule K-1 amounts, complete the appropriate line(s) of Schedule SE, Section A. Reduce the Schedule K-1 amounts as described in the Partner s Instructions for Schedule K-1. Enter your name and social security number on Schedule SE and attach it to your return. + 2a 2b Part 3 Statutory Employees Filing Schedule C or C-EZ 3. Enter the amount from Schedule C, line 1, or Schedule C-EZ, line 1, that you are filing as a statutory employee. 3 Part 4 All Filers Using Worksheet B Note. If line 4b includes income on which you should have paid selfemployment tax but didn t, we may reduce your credit by the amount of self-employment tax not paid. 4a. Enter your earned income from Step 5. b. Combine lines 1e, 2c, 3, and 4a. This is your total earned income. If line 4b is zero or less, You can t take the credit. Enter No on the dotted line next to line 66a. 5. If you have: 3 or more qualifying children, is line 4b less than $48,340 ($53,930 if married filing jointly)? 2 qualifying children, is line 4b less than $45,007 ($50,597 if married filing jointly)? 1 qualifying child, is line 4b less than $39,617 ($45,207 if married filing jointly)? No qualifying children, is line 4b less than $15,010 ($20,600 if married filing jointly)? x Yes. If you want the IRS to figure your credit, see Credit figured by the IRS, earlier. If you want to figure the credit yourself, enter the amount from line 4b on line 6 of this worksheet. STOP STOP No. You can t take the credit. Enter No on the dotted line next to line 66a. 4a 4b

18 Worksheet B 2017 EIC Lines 66a and 66b Continued Keep for Your Records Part 5 All Filers Using Worksheet B Enter your total earned income from Part 4, line 4b. Look up the amount on line 6 above in the EIC Table to find the credit. Be sure you use the correct column for your filing status and the number of children you have. Enter the credit here STOP If line 7 is zero, You can t take the credit. Enter No on the dotted line next to line 66a. 8. Enter the amount from Form 1040, line Are the amounts on lines 8 and 6 the same? x Yes. Skip line 10; enter the amount from line 7 on line 11. No. Go to line 10. Part 6 Filers Who Answered No on Line If you have: No qualifying children, is the amount on line 8 less than $8,350 ($13,950 if married filing jointly)? 1 or more qualifying children, is the amount on line 8 less than $18,350 ($23,950 if married filing jointly)? Yes. Leave line 10 blank; enter the amount from line 7 on line 11. No. Look up the amount on line 8 in the EIC Table to find the credit. Be sure you use the correct column for your filing status and the number of children you have. Enter the credit here. Look at the amounts on lines 10 and 7. Then, enter the smaller amount on line Part This is your earned income credit Your Earned Income Credit Reminder If you have a qualifying child, complete and attach Schedule EIC EIC Enter this amount on Form 1040, line 66a CAUTION If your EIC for a year after 1996 was reduced or disallowed, see Form 8862, who must file, earlier, to find out if you must file Form 8862 to take the credit for 2017.

19 REFUND Additional Due Diligence Documentation Keep For Your Records Relationship Tests for EIC 1. What documents does the taxpayer have available for these children? A. Birth Certificate B. Marriage certificate that states relationship to child C. Final adoption papers D. Letter from a court or authorized placement agency if adoption is pending E. Other documentaton (explain for each EIC child): 2. If the relationship between the taxpayer and the child is not son/daugher, where were the biological parents living in 2014? A. Mother's location or address, if known: Street City State/Zip Residency Test for EIC A B C D E Child 1 Child 2 Child 3 Did the mother live with the taxpayer? Yes Yes Yes B. Father's location or address, if known Street City State/Zip Did the father live with the taxpayer? Yes Yes Yes C. Explain why, if the parents(s) didn't live with the child in the same home and/or why the address is unknown: If the taxpayer is not the child's parent but lived with parent: D. Is the taxpayer's AGI higher than any of the child's parents that are living in the same home with the taxpayer? E. What's the AGI of the parent(s) living with the taxpayer? F. Has the parent(s) living with the taxpayer CHOSEN to not claim their child? 3. What documents does the taxpayer provide showing that the child was a full-time student for at least 5 months? A. School records (showing dates attended) B. Form 1098-T C. Other documentation (explain for each EIC child): D E F A B JEREMY

20 Additional Due Diligence Documentation 4. If only one parent is claiming the child, why is the other parent not claiming the child? A. Other parent doesn't live in the same home as child B. Other parent lives in the same home as child, parents are not married, and the other parent has chosen not to claim the child. C. If applicable, explain why the other parent does not live in the same home as child (i.e. unmarried, separated, etc.) Permanently and Totally Disabled 5. What documents can the taxpayer provide showing that the qualifying child is permanently and totally disabled? A. Letter from health care provider verifying disability B. SSI or other disability payments C. Other documentation (explain for each EIC child); 6. What is the disability? 7. When did the disability begin? 8. Can this child substantially engage in any work related A B A B C Child 1 Child 2 Child 3 JEREMY / / to employment? Yes Yes Yes 9. Explain the reason why the taxpayer is claiming this child and why the parents are not claiming their child: 10. Explain why the taxpayer and son/daughter or brother/sister have different last names? 11. Explain details of age difference between taxpayer and each qualifying child (for age differences of less than 15 years between taxpayer and child) 12. Taxpayer is under 19. Explain how the taxpayer is not a qualifying child of another 13. Explain why the child was claimed for EIC this year and not in the prior year

21 Additional Due Diligence Documentation Business Returns with EIC 14. Business Substantiation Questions A. What month and year did the business(es) start? B. Does the taxpayer maintain different credit card and/or banking accounts to differentiate between business and personal transactions? If no, how does the taxpayer track between business and personal transactions? C. Who is responsible for tracking and maintaining business records? D. What documents can the taxpayer provide that substantiates there is a real business? 15. Business Expense Questions A. Do typical expenses for the type of business(es) seem to be missing? B. Do the business expense amounts seem unreasonable (too high/low) C. Other information about business expenses (if explanation is needed): D. Explain Schedule C with no expenses used to claim EIC. Advertising (Business cards, yellow pages etc.) Accounting records (General ledger, etc.) Business bank account Other documentation: 1099-MISC received for income

22 WHITNEY REFUND AuditMaintenanceProServiceAgreement AuditMaintenancePro,L.L.C.(hereinreferredtoas AMP )isataxauditassistanceprogramthatprovidesyouwithallthesupportyou needintheeventyourfederaltaxreturniseverselectedforaninternalrevenueservice(irs)audit.auditmaintenanceprowillprovide thecustomer/taxpayer(hereinreferredtoas Customer )withalicensedenrolledagentorc.p.awhowillpersonallyassistyouinthe resolutionofyourcase.wewillworkwithcustomerineveryphaseofcustomer sauditandwewillworktoprotectcustomer srights underthefederaltaxcode,asmorespecificallyitemizedbelow. AMP sprimaryobjectiveistoresolvetocustomer ssatisfactionanyitemscoveredinthescopeoftheauditandtoeliminateorreduceany increasesincustomer staxliability.underqualifiedcircumstances,thisagreementwillalsoprovideforreimbursementofcertainassessed penaltiesandinterestupto$2,500.00**(pleaseseesectiononreimbursementpolicy). What sincluded 1. 36monthsofprotectiononeachcoveredreturn 2. AssistancefromanEnrolledAgentorC.P.A.duringtheauditprocess.Specifically,thisassistanceincludes: a. ExplanationofCustomer sclaimrightsandoptionsavailableunderthisagreement b. CompletereviewofallIRScorrespondenceornotices c. Helpwithdocumentorganizationandpresentation d. CompilinganylettersorcommunicationnecessarytorespondtoIRSrequests e. Directcommunication(by ortelephone)withanyIRSrepresentativeassignedtoCustomer saudit 3. CoverageforFederaltaxreturnswithallmajorformsincludingSchedulesC,EandF. 4. Reimbursementofcertainassessedpenaltiesandinterestupto$2,500.00**(pleaseseesectiononreimbursementpolicy) 5. AMP s100%moneybackguarantee IfatanytimeduringAMP sassistancewithanaudit,customerisnotsatisfiedwiththe auditassistancebeingprovided,ampwillrefundthecustomer senrollmentfee. What sexcluded 1. Returnsexcludedfromcoverage: a. Corporateorpartnershipreturns(Forms1120,1120S,1065) b. Trust,estate,gifttaxorfranchisereturns c. Stateorlocalreturns d. Amendedreturns e. Nonresidentfederalreturns f. ReturnscontainingitemsorpositionsdisallowedbytheIRS g. Additionalappealsonceanexaminationhasbeenclosed 2. AnyreturnscontainingSchedulesC,EorFwithgrossreceiptsexceeding$500, CriminalInvestigationAudits AuditsforreturnsthathavebeenorarecurrentlybeinginvestigatedforIRSoranyothercriminal investigations 4. Auditsthatcoveranyperiodprecedingthedateofcoverageforthisagreement Limitations 1. AgreementdoesnotincludefacetofaceconsultationsoranAMPrepresentativephysicallybeingpresentatanyauditsessionsor meetings. 2. Agreementonlycoversthereturnforthetaxyearofpurchaseanddoesnotcoveranyothertaxyearorpreviouslyfiledreturns. 3. Returnmustbetimelyfiled(includingextensions). 4. Coverageperiodends36monthsafterpurchasedate. 5. AMPdoesnotguaranteefavorableresultsoroutcomesrelatedtoanyaudit. 6. AMPdoesnotcoverorassistwithreturnsnotacceptedbytheIRS. 7. CoveragedoesnotprovideanylegalrepresentationorlegaladviceaspartofthisAgreement. 8. Coveragedoesnotincludeanyfacetofaceauditrepresentationorappealsinanycourtoflaw. 9. Coveragedoesnotincludeauditreconsiderationsoroffersincompromise. 10. CoveragedoesnotincluderespondingtonoticesorcorrespondencefromauditsnotcoveredunderthisAgreement. 11. Coveragedoesnotincludeassistanceforcollectionnotices.CollectionnoticesfromtheIRSarenotconsideredauditsorinquiry noticesandaretherebyexcluded. 12. Coveragedoesnotincludecompilingrecords,receipts,journals,reconcilingbankrecords,oranyotherrelatedclericaltasks. 13. Coveragewillberenderednullandvoidifitisdeterminedthatanyofthefollowingitemsoractionshaveoccurred: a. Incomplete,incorrectorfraudulentinformationknowinglyprovidedbyCustomerorCustomer srepresentativestothe returnpreparerforthepreparationofthereturn; b. Incomplete,incorrectorfraudulentinformationfiledbythereturnpreparereitherwithorwithouttheCustomer s knowledgeorconsent; c. Customer sfailuretoprovideanyandallrecordsordatarequestedbyeithertheirsorampwithinthethirtydayperiod followingthedateoftheclaim;